REGISTERED NUMBER: 05084764

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BMR Ventilation and Air Conditioning

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A J Ward

SECRETARY:

Mrs G E Ward

REGISTERED OFFICE:

22-26 Nottingham Road,

Stapleford, Nottingham

Nottinghamshire

NG9 8AA

REGISTERED NUMBER:

05084764

ACCOUNTANTS:

TC Group

Cliffe Hill House

22-26 Nottingham Road

Stapleford

Nottingham

NG9 8AA

FIXED ASSETS

Tangible assets

4

12,823

17,015

CURRENT ASSETS

Debtors

5

34,957

78,355

Cash at bank

22,801

24,689

57,758

103,044

CREDITORS

Amounts falling due within one year

6

62,276

74,698

NET CURRENT (LIABILITIES)/ASSETS

(4,518

)

28,346

TOTAL ASSETS LESS CURRENT LIABILITIES

8,305

45,361

CREDITORS

Amounts falling due after more than one year

7

(5,008

)

(15,008

)

PROVISIONS FOR LIABILITIES

(3,206

)

(4,254

)

NET ASSETS

91

26,099

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

89

26,097

SHAREHOLDERS' FUNDS

91

26,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mr A J Ward - Director

1.	STATUTORY INFORMATION

BMR Ventilation and Air Conditioning Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

35,218

Additions

116

At 31 March 2025

35,334

DEPRECIATION

At 1 April 2024

18,203

Charge for year

4,308

At 31 March 2025

22,511

NET BOOK VALUE

At 31 March 2025

12,823

At 31 March 2024

17,015

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

12,300

Other debtors

34,957

66,055

34,957

78,355

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1,548

612

Taxation and social security

47,518

61,386

Other creditors

3,210

2,700

62,276

74,698

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

5,008

15,008

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr A J Ward

Balance outstanding at start of year

49,471

29,229

Amounts advanced

52,976

62,709

Amounts repaid

(77,243

)

(42,467

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,204

49,471